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Separation, divorce, dissolution of civil partnership and civil annulment

  1. Overview
  2. Year of separation, divorce or dissolution of civil partnership
  3. Electing for married or civil partnership treatment
  4. Maintenance payments
  5. Transfer of assets and property between former partners
  6. Tax credits, reliefs and social welfare payments
  7. 'W' Personal Public Service Numbers (PPSNs)

Overview

If you and your spouse or civil partner separate on a permanent basis, tax issues may arise.

You should notify your Revenue office as soon as possible if you:

  • separate
  • divorce
  • dissolve your civil partnership
  • or
  • have your marriage annulled.

If you are legally separated, you should provide:

  • the date of separation
  • a copy of any legal separation, divorce, dissolution or civil annulment documents
  • and
  • copies of any court orders made in relation to maintenance payments.

If you are not legally separated, you should provide: 

  • the date of separation (and state if it is likely to be permanent)
  • details of any payments from the Department of Social Protection (DSP), including the type of payment and the amount
  • and
  • details of payment arrangements (if there is a mortgage on the family home).

If you have children, you may be eligible for the Single Person Child Carer Credit (SPCCC).

Next: Year of separation, divorce or dissolution of civil partnership

Published: 14 May 2024 Print this page

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